转轨过程中我国多次改革税制、调整税制结构。统观这些改革动作，尽管各次改革背景条件、改革动因、改革结果不尽一致，但都有共同基点，即：围绕流转税展开改革，力图促使流转税制充分完善，以确保国家财政收入按期目标值增长。应当肯定：这在过去的制度变迁和经济结构转变以 In the process of transition, China has repeatedly reformed the tax system and adjusted its tax structure. In view of these reform actions, despite the background and conditions of various reforms, the reasons for the reform and the inconsistent results of the reforms, all have the common ground that they should try their best to improve the circulation tax system in order to ensure that the national fiscal revenue will be met on schedule Value growth. It should be affirmed that this has changed in the past by institutional changes and economic structure